By CAROLINE BANTON

Reviewed by MARGARET JAMES

Fact checked by MICHAEL ROSENSTON

编写人：CAROLINE BANTON

审核人：MARGARET JAMES

事实核查人：MICHAEL ROSENSTON

What Is a Contingent Liability?

什么是或有负债？

A contingent liability is a liability that may occur depending on the outcome of an uncertain future event. Contingent liabilities are recorded if the contingency is likely and the amount of the liability can be reasonably estimated. The liability may be disclosed in a footnote on the financial statements unless both conditions are not met.

或有负债是基于不确定的未来事件而可能发生的负债，在或有事项很可能发生且负债金额能够合理估计的情况下入账。除非上述两个条件均不满足，否则可在财务报表附注部分披露或有负债。

KEY TAKEAWAYS

关键要点

·A contingent liability is a potential liability that may occur in the future, such as pending lawsuits or honoring product warranties.

或有负债是未来可能发生的潜在负债，比如，未决诉讼或履行产品保修。

·If the liability is likely to occur and the amount can be reasonably estimated, the liability should be recorded in the accounting records of a firm.

或有负债在其很可能发生且负债金额能够合理估计的情况下入账。

·Contingent liabilities are recorded to ensure that the financial statements are accurate and meet requirements of generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS).

记录或有负债是为了确保财务报表准确并符合公认会计准则（GAAP）或国际财务报告准则（IFRS）的要求。

·GAAP recognizes three categories of contingent liabilities: probable, possible, and remote.

公认会计准则确认存在三类或有负债，即可能性大的或有负债、可能性小的或有负债、可能性极小的或有负债。

How Contingent Liabilities Work

了解或有负债

Pending lawsuits and product warranties are common contingent liability examples because their outcomes are uncertain. The accounting rules for reporting a contingent liability differ depending on the estimated dollar amount of the liability and the likelihood of the event occurring. The accounting rules ensure that financial statement readers receive sufficient information.

未决诉讼和产品保修的结果均具有不确定性，是常见的或有负债。有关报告或有负债的会计规则各不相同，具体取决于负债的估计金额和事件发生的可能性。会计规则是为了确保财务报表读者能够获得充分信息。

A probable contingent liability that can be reasonably estimated is entered into the accounts even if the precise amount cannot be known.

可能性大的或有负债，只要能够合理估计，即使无法得知确切金额，也可入账。

When Do I Need to Be Aware of Contingent Liability?

何时需要留意或有负债？

If you run a business or oversee the accounts of one, you need to be aware of the contingent liabilities that you have taken on. You’ll also need to record them. Both GAAP (generally accepted accounting principles) and IFRS (International Financial Reporting Standards) require companies to record contingent liabilities in accordance with the three accounting principles: full disclosure, materiality, and prudence.

经营企业或监管企业账目都需要留意相关或有负债，并且还需要将其记录在册。公认会计准则（GAAP）和国际财务报告准则（IFRS）均要求公司按照充分披露原则、实质性原则和审慎性原则记录或有负债。

A contingent liability has to be recorded if the contingency is likely and the amount of the liability can be reasonably estimated. GAAP recognizes three categories of contingent liabilities: probable, possible, and remote.

或有负债在其很可能发生且负债金额能够合理估计的情况下入账。公认会计准则确认存在三类或有负债，即可能性大的或有负债、可能性小的或有负债、可能性极小的或有负债。

·Probable contingent liabilities can be reasonably estimated (and must be reflected within financial statements).

可能性大的或有负债能够合理估计（必须在财务报表列报）。

·Possible contingent liabilities are as likely to occur as not (and need only be disclosed in the financial statement footnotes).

可能性小的或有负债发生的可能性与不发生的可能性相同（仅需在财务报表附注披露）。

·Remote contingent liabilities are extremely unlikely to occur (and do not need to be included in financial statements at all).

可能性极小的或有负债是极不可能发生的（根本无需在财务报表列报）。

What Is Important to Know About Contingent Liability?

关于或有负债需要了解哪些重要信息？

Contingent liabilities adversely impact a company’s assets and net profitability. As a result, knowledge of both contingencies and commitments is extremely important to users of financial statements because they represent the encumbrance of potentially material amounts of resources during future periods, and thus affect the future cash flows available to creditors and investors.

或有负债会对公司资产和净利润率产生不利影响。因此，财务报表使用者有必要了解或有事项和承诺事项，毕竟或有事项和承诺事项代表的是未来期间具有潜在重大价值的资源负担，会对债权人和投资人可用的未来现金流产生影响。

Contingent liabilities are also important for potential lenders to a company, who will take these liabilities into account when deciding on their lending terms. Business leaders should also be aware of contingent liabilities, because they should be considered when making strategic decisions about a company’s future.

或有负债对于公司的潜在贷款人同样重要，贷款人在商榷贷款条款时会将或有负债考虑在内。企业管理人员也应该了解或有负债，针对公司未来作出战略决策时应将或有负债考虑在内。

Example of a Contingent Liability

或有负债示例

Assume that a company is facing a lawsuit from a rival firm for patent infringement. The company’s legal department thinks that the rival firm has a strong case, and the business estimates a $2 million loss if the firm loses the case. Because the liability is both probable and easy to estimate, the firm posts an accounting entry on the balance sheet to debit (increase) legal expenses for $2 million and to credit (increase) accrued expense for $2 million.

比如，一家公司遭遇竞争对手提起的专利侵权诉讼，其法务部认为竞争对手掌握着充足的证据，如果该公司败诉，预计损失将达200万美元。由于负债发生的可能性很大且负债金额易于估计，该公司编制了如下会计分录，借记（增加）200万美元法律费用，贷记（增加）200万美元应计费用。

The accrual account permits the firm to immediately post an expense without the need for an immediate cash payment. If the lawsuit results in a loss, a debit is applied to the accrued account (deduction) and cash is credited (reduced) by $2 million.

应计账户允许公司立即将费用入账，而无需立即支付现金。如果诉讼导致公司遭遇损失，应借记应计账户（扣除），贷记（减少）200万美元现金。

Now assume that a lawsuit liability is possible but not probable and the dollar amount is estimated to be $2 million. Under these circumstances, the company discloses the contingent liability in the footnotes of the financial statements. If the firm determines that the likelihood of the liability occurring is remote, the company does not need to disclose the potential liability.

假设诉讼责任发生的可能性小且估计金额达200万美元，公司需在财务报表附注部分披露或有负债。若公司确定诉讼责任发生的可能性极小，则公司无需披露潜在负债。

A warranty is another common contingent liability because the number of products returned under a warranty is unknown. Assume, for example, that a bike manufacturer offers a three-year warranty on bicycle seats, which cost $50 each. If the firm manufactures 1,000 bicycle seats in a year and offers a warranty per seat, the firm needs to estimate the number of seats that may be returned under warranty each year.

保修是另一种常见的或有负债，毕竟保修期内退回的产品数量具有不确定性。比如，一家自行车制造商承诺为自行车座椅（单价为50美元）提供三年保修，某一年共生产了1,000个自行车座椅，并为每个座椅提供了保修，该公司需对每一保修期内退回的座椅数量进行估计。

If, for example, the company forecasts that 200 seats must be replaced under warranty for $50, the firm posts a debit (increase) to warranty expense for $10,000 and a credit (increase) to accrued warranty liability for $10,000. At the end of the year, the accounts are adjusted for the actual warranty expense incurred.

如果公司预测保修期内必须更换200个座椅（单价为50美元），则公司应借记（增加）10,000美元保修费用，借记（增加）10,000美元应计保修责任。年末根据实际发生的保修费用对账目进行调整。

What is a contingent liability?

什么是或有负债？

A contingent liability is a liability that may occur depending on the outcome of an uncertain future event. A contingent liability has to be recorded if the contingency is likely and the amount of the liability can be reasonably estimated. Both generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) require companies to record contingent liabilities.

或有负债是基于不确定的未来事件而可能发生的负债，在或有事项很可能发生且负债金额能够合理估计的情况下入账。公认会计准则（GAAP）和国际财务报告准则（IFRS）均要求公司记录或有负债。

What are the 3 types of contingent liabilities?

或有负债分为哪三种类别？

GAAP recognizes three categories of contingent liabilities: probable, possible, and remote. Probable contingent liabilities can be reasonably estimated (and must be reflected within financial statements). Possible contingent liabilities are as likely to occur as not (and need only be disclosed in the financial statement footnotes). Remote contingent liabilities are extremely unlikely to occur (and do not need to be included in financial statements at all).

公认会计准则确认存在三类或有负债，即可能性大的或有负债、可能性小的或有负债、可能性极小的或有负债。可能性大的或有负债能够合理估计（必须在财务报表列报）。可能性小的或有负债发生的可能性与不发生的可能性相同（仅需在财务报表附注披露）。可能性极小的或有负债是极不可能发生的（根本无需在财务报表列报）。

What are examples of contingent liability?

或有负债示例有哪些？

Pending lawsuits and warranties are common contingent liabilities. Pending lawsuits are considered contingent because the outcome is unknown. A warranty is considered contingent because the number of products that will be returned under a warranty is unknown.

未决诉讼和产品保修是常见的或有负债。未决诉讼的结果具有不确定性，因而被视为或有项目；保修期内退回的产品数量具有不确定性，因而产品保修被视为或有项目。

Is contingent liability an actual liability?

或有负债是否属于实际负债？

Yes, when they are probable. Even though they are only estimates, due to their high probability, contingent liabilities classified as probable are considered real. This is why they need to be reported via accounting procedures, and why they are regarded as “real” liabilities.

可能性大的或有负债属于，虽然只是估计，但是发生的可能性很大。基于此，可能性大的或有负债需通过会计程序进行列报，被视为“实际”负债。

The Bottom Line

总结

A contingent liability is a potential liability that may occur in the future, such as pending lawsuits or honoring product warranties. If the liability is likely to occur and the amount can be reasonably estimated, the liability should be recorded in the accounting records of a firm.

或有负债是未来可能发生的潜在负债，比如，未决诉讼或履行产品保修。或有负债在其很可能发生且负债金额能够合理估计的情况下入账。

Contingent liabilities are recorded to ensure that the financial statements are accurate and meet GAAP or IFRS requirements. GAAP recognizes three categories of contingent liabilities: probable, possible, and remote.

记录或有负债是为了确保财务报表准确并符合公认会计准则（GAAP）或国际财务报告准则（IFRS）的要求。公认会计准则确认存在三类或有负债，即可能性大的或有负债、可能性小的或有负债、可能性极小的或有负债。